The CP values are balanced in internal CP comparison by CP value. So there is a balance between the units, abilities and counter-units/counter-abilities. Thats what I wanted to say.
All the Command Points infrastructure can really do effectively is:
1) Make sure similar abilities/units have the same timing across different factions (f.e. Tiger vs IS-2);
2) Act as an artificial timing requirement for units that do not fit in anywhere else in tech (Elite Infantry, M8 Greyhound, Valentine, etc.), in conjunction with point #1;
3) Act as the requirement for abilities as it's the only timing barrier available for those.
CP values themselves are flawed because as I said, they are disproportionate to the income gain difference between the different game modes.
Although it works well enough for most abilities, the inherent flaw of this system is that it is seperate from resource income and teching. This means that for example at 13CP, in team games, the Tiger comes out at the same time as the IS-2, but much later than its stock counters (tank destroyers). That is why CP value alone doesn't work for heavy tanks in my opinion. A high CP requirement also causes the problem that heavy tanks do not have an opportunity/shock window that most other units (like the first light or medium vehicle) have. The 13CP requirement has always made heavy tanks very difficult to use in team games because they arrive so late they have to go up against vetted TDs and ATGs and usually can't achieve much because of this.
It's also why I personally don't mind these heavy tank (Tiger) rushes, because Jacksons and Fireflies are easily available at the same time (usually even well before) a rushed Tiger or Ace comes onto the field and it's pretty easy to deduct when the enemy is rushing them. A timely TD will be enough to mitigate the impact of a heavy tank (for just a bit over half the price) until the TD can be reinforced by other units or abilities to ultimately counter and destroy the heavy. But I do understand a lot of people appear to have issues with them, so it's likely that something has to be done about it. Probably either a 100-120s build time or the hybrid tech + 8-9CPs restrictions (even though I personally don't really like the latter).